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Registered number: 10271551
Infinity Flooring & Building Ltd
Financial Statements
For The Year Ended 31 July 2023
William Price & Co Limited
Chartered Accountants
Westbury Court Church Road
Westbury On Trym
Bristol
BS9 3EF
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10271551
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,625 9,631
6,625 9,631
CURRENT ASSETS
Debtors 5 35,976 26,725
Cash at bank and in hand 4,575 8,149
40,551 34,874
Creditors: Amounts Falling Due Within One Year 6 (18,957 ) (17,294 )
NET CURRENT ASSETS (LIABILITIES) 21,594 17,580
TOTAL ASSETS LESS CURRENT LIABILITIES 28,219 27,211
Creditors: Amounts Falling Due After More Than One Year 7 (20,848 ) (25,126 )
NET ASSETS 7,371 2,085
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 7,369 2,083
SHAREHOLDERS' FUNDS 7,371 2,085
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr A D Smith
Director
15 March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Infinity Flooring & Building Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10271551 . The registered office is Westbury Court Church Road, Westbury-On-Trym, Bristol, BS9 3EF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 5 Years Straight Line
Motor Vehicles 4 Years Straight Line
Fixtures & Fittings 5 Years Straight Line
2.4. Taxation
Income tax expense represents the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2022 1,251 25,050 1,400 27,701
Additions - 7,099 - 7,099
Disposals - (8,250 ) - (8,250 )
As at 31 July 2023 1,251 23,899 1,400 26,550
Depreciation
As at 1 August 2022 730 16,200 1,140 18,070
Provided during the period 250 9,725 130 10,105
Disposals - (8,250 ) - (8,250 )
As at 31 July 2023 980 17,675 1,270 19,925
Net Book Value
As at 31 July 2023 271 6,224 130 6,625
As at 1 August 2022 521 8,850 260 9,631
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 13,015 15,690
Other debtors 9,718 2,999
CIS 7,535 2,423
VAT 5,708 5,613
35,976 26,725
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,498 836
Other taxes and social security 9,147 11,099
Other creditors 677 -
Bank Loan less than one year 3,574 4,220
Accruals and deferred income 1,130 1,020
Directors' loan accounts 931 119
18,957 17,294
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bounce Back Loan greater than a year 20,848 25,126
20,848 25,126
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
Included in other debtors is an amount of £9,718 (2022 - £2,999) owed to the company by Hidden Beauty Limited. A company owned and controlled by the directors.
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